Faktor Yang Berpengaruh Terhadap Manajemen Laba Dengan Komite Audit Sebagai Variabel Moderasi

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of free cash flow, corporate size, leverage, and profitability on earnings management, and to see whether audit committee can moderate the effect of leverage and profitability on earnings management in manufacturing companies listed on the Indonesia Stock Exchange during the period of 2017-2019. This research was conducted by taking 77 samples of companies using purposive sampling technique and processed by EViews version 11. Based on the research, the results show that the profitability do not have a significant effect on earnings management, corporate size and leverage has a significant positive effect on debt earnings management, free cash flow has a significant negative effect on earnings management, and lastly, audit committee cannot moderate the effect of leverage and profitability on earnings management.